Commonwealth Consolidated Acts

AIRPORTS ACT 1996 - SECT 143

             (1)  This section applies if a company prepares accounts and statements in respect of a period (the accounting period ) in accordance with this Division.

             (2)  The company must, within the prescribed period after the accounting period, give the ACCC:

                     (a)  those accounts and statements; and

                     (b)  the certificate given to the company by an approved auditor under section 142 in respect of the accounting period.

Note:           Approved auditor is defined by section 144.

Offence

             (3)  A company commits an offence if:

                     (a)  the company is subject to a requirement under this section; and

                     (b)  the company engages in conduct; and

                     (c)  the company's conduct contravenes the requirement.

Penalty:  100 penalty units.

Strict liability

             (4)  Strict liability applies to paragraph (3)(a).

Note:          For strict liability , see section 6.1 of the Criminal Code .